Revenue Administrative Bulletin 2025-17

RAB 2025-17. This bulletin lists the names, addresses and phone numbers of the community foundations that have been certified by the Department of Treasury for tax year 2025 in accordance with Section 425 of the Michigan Business Tax Act (MBTA), MCL 208.1425. Qualifying business taxpayers that elect to file returns under the MBTA for tax year 2025 are eligible to take a credit for contributions made to endowment funds held by community foundations certified by the Department of Treasury. The individual income tax credit formerly available to taxpayers who made contributions to endowment funds held by certified community foundations is no longer available; it was repealed by 2011 PA 38.

A taxpayer that contributes to a certified community foundation may claim a credit against the MBT liability equal to 50 percent of the taxpayer’s contribution, up to $5,000.00 or 5 percent of the tax liability, whichever is less. This is a non-refundable credit.

The Department of Treasury has certified the following the Community Foundations for tax year 2025:

Allegan County Community Foundation
112 Locust Street
Allegan, MI 49010
(269) 673-8344

Barry Community Foundation
231 South Broadway
Hastings, MI 49058
(269) 945-0526

Berrien Community Foundation
2900 South State St Ste 2E
St Joseph, MI 49085
(269) 963-3304

Community Foundation of the Holland/Zeeland Area
85 E. 8^th Street Ste.100
Holland, MI 49423
(616) 396-6590

Sanilac County Community Foundation
PO Box 307
Sandusky, MI 48471
(810) 648-3634